ALLIANCE INSTITUTIONAL RESERVES INC
NSAR-A, EX-27, 2000-12-27
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<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000862021
<NAME> ACM INSTITUTIONAL RESERVES
<SERIES>
   <NUMBER> 021
   <NAME> GOVERNMENT PORTFOLIO

<S>                             <C>
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<FISCAL-YEAR-END>                          APR-30-2001
<PERIOD-START>                             MAY-01-2000
<PERIOD-END>                               OCT-31-2000
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<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                 (14,140,080)
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<NUMBER-OF-SHARES-SOLD>                  1,964,266,672
<NUMBER-OF-SHARES-REDEEMED>            (1,986,518,257)
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<OVERDISTRIB-NII-PRIOR>                              0
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<GROSS-ADVISORY-FEES>                          801,000
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                              1,235,000
<AVERAGE-NET-ASSETS>                       445,710,945
<PER-SHARE-NAV-BEGIN>                             1.00
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<PER-SHARE-NAV-END>                               1.00
<EXPENSE-RATIO>                                    .20
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0


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